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HomeMy WebLinkAbout20152535 RECEIVED BOARD OF ASSESSMENT APPEALS JAN 19 2013 STATE OF COLORADO WELD COUNTY Docket Number 66327 COMMISSIONERS Single County Schedule Number R5610186 STIPULATION(As To Abatement/Refund for Tax Year 2015) McDonalds Corp, Petitioner(s), vs. Weld COUNTY BOARD OF EQUALIZATION, Respondent, Petitioner(s)and Respondent hereby enter into this Stipulation regarding the tax year 2015 valuation of the subject property,and jointly move the Board of Assessment Appeals to enter its order based on this Stipulation. Petitioner(s)and Respondent agree and stipulate as follows: 1. The property subject to this Stipulation is described as: 10863 W. 1-25 Frontage Rd.,Weld County 2. The subject property is classified as commercial property(what type). 3. The County Assessor originally assigned the following actual value to the subject property for the tax year 2015: Land $1,509,975.00 Improvements $710,330.00 Total $2,220,305.00 4. After a timely appeal to the Board of Equalization,the Board of Equalization valued the subject property as follows: Land $1,509,975.00 Improvements $710,330.00 Total $2,220,305.00 5. After further review and negotiation,Petitioner(s)and County Board of Equalization agree to the following tax year 2020 actual value for the subject property: R5610186 1 &um/mu",/� eC : Asp eA /22/16 ar2/s- as-35 i--027-026,16 ' ASaog Land $1,439,670.00 Improvements $710,330.00 Total $2,150,000.00 6. The valuation, as established above, shall be binding only with respect to tax year 2015. 7. Brief narrative as to why the reduction was made: After further review of land sale and the subjects land size an adjustment was indicated. 8. Both parties agree that the hearing scheduled before the Board of Assessment Appeals on April 1,2016 (date) at 8:30(time)be vacated; or,a hearing has not yet been scheduled before the Board of Assessment Appeals (check if appropriate). DAT D his 28th day of December,2015. jZ Peti i ner(s) or Agent or Attorney (Assistant) County Attorney for Respondent,Weld County Board of Equalization Address: Address: (c z W,C 1 V,- 1150 "O" Street C'i' 1,),./61(,,Jt.sS •i c, #1 051 P.O. Box 758 C.—, 6 tn��a.a CO <4O1 I Greeley, CO 80632 Telephone co W1 - 1 7--3,V Telephone:(970) 336-7235 (A UCaep County As ess r Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 353-3845 ext. 3697 Docket Number Stip-1.Frm R5610186 2 BOARD OF ASSESSMENT APPEALS STATE OF COLORADO NOTICE OF HEARING SCHEDULE NO. R5610186 DOCKET NO. 66327 Petitioner(s): Tax Year(s): 2015 MCDONALDS CORP V. Respondent: WELD COUNTY BOARD OF EQUALIZATION The Board of Assessment Appeals will hear the above-captioned matter: RECEIVEDDate: April 1, 2016 Time: 8:30 AM Mountain Time on a trailing docket NOV 0 9 2015 Location: 1313 Sherman Street Room 315, 3rd Floor WELD COUNTY Denver, CO 80203 COMMISSIONERSTime Allocated: 1 hour(s) per side PLEASE TAKE NOTICE: The Board of Assessment Appeals uses a one-day modified trailing docket. Several cases are scheduled for hearing at 8:30 am each day. Cases are heard in the order determined by the Board, with the first case commencing at 8:30 am. At the completion of the first case on the docket, the Board hears the second case on the docket. The Board proceeds through the docket in this manner until all cases have been heard or until insufficient time remains to fully hear the remaining cases on the docket. Cases not heard will be continued to another day. You are required to appear for your hearing at 8:30 am on the date noted above and remain until your case is heard or continued, unless the Board removes your case from the trailing docket and schedules your case for a specific time later in the day. A list of cases removed from the trailing docket will be available at least one week prior to the hearing date. If your case is removed from the trailing docket, you are required to appear at the specific time scheduled by the Board. Please check the Hearing Schedule on the Board's web page (www.dola.state.co.us/baa/index.htm) or call (303) 864-7711 within one week prior to your hearing date to determine if your hearing has been scheduled for a specific time on the hearing date. If the Petitioner is a closely held entity as defined in CRS 13-1-127, the Petitioner must be represented by either an attorney licensed in Colorado or an officer of the entity. If the Petitioner is a domestic or foreign entity that is not closely held, as defined in CRS 7-90-102, an attorney licensed in Colorado must represent the entity in all legal proceedings before the Board. Pursuant to Board Rule 11, documentary evidence and witness lists must be received by the Board and the opposing party no later than March 18, 2016. If this date falls on a State Holiday, the documentary evidence and witness lists are due the following working day. Petitioner's Representative of Record: Mailed: November 6, 2015 CONSULTUS ASSET VALUATION 68 INVERNESS LN. E, SUITE 105 ENGLEWOOD, CO 80112 cCt • (1-I1-IS T CC. ('n ."'y' cOIS- a535 OR 1 • For Office Use Only PETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street. Room 315 Phone: (303)864-7710 Docket No. Denver. Colorado 80203 Fax: (303)864-7719 Fee: Y N Date: 9/1/2015 McDonalds Corp. OEN-WE-001 `R'`ECE1VED Property Owner: p F Subject Property: 10863 W. 1-25 Frontage Rd., Weld SEP 0 3 2015 Street Address City R5610186 WELD COUNTY Schedule Number(s): COMMISSIONERS Attach separate sheet if necessary Weld OBoard of Equalization 8/5/2015 Appeals the decision of the O Board of Commissioners Dated: County O State Property Tax Administrator This appeal concerns:0 Valuation O Refund/Abatement O Exemption ElState Assessed Tax Year: 2015 The subject property is currently classified as: ❑Agricultural OCommercial O Mixed-Use ❑Oil &Gas ❑Non-Exempt(or Partially Non-Exempt) ❑Vacant Land ❑Residential O State Assessed O Personal Property ❑Other: The subject property should be classified as(if different than the current classification): Actual value assigned to subject property: $2,220,305 Petitioner's estimate of value: $1 ,853,000 Estimated time for Petitioner to present the appeal: minutes or 4 hours. Not less than 30 minutes Board will allow equal time to County or Property Tax Administrator. Appearance: ❑Petitioner will be present at the hearing ❑Petitioner appear by telephone O Petitioner'will be represented by an agent Petitioner is responsible for calling the Board at 303-864-7710 ❑Petitioner will be represented by an attorney on the scheduled date and time of the hearing(Mountain Time Zone) ❑Petitioner would like to appear by video conference Petitioner must contact the Board at 303-864-7710 at least 21 days in advance of the scheduled hearing to confirm availability of video conference equipment. If the property owner is an entity,it must appear under the representation of an attorney licensed in Colorado except as follows: A closely held entity may be represented by an officer of the entity as long as the amount in controversy does not exceed$15,000,exdusive of costs,interest or statutory penalties. A closely held entity can have no more than three owners. See Section 13-1-127,C R.S. A closely held entity that will be represented by an officer of the entity must provide a letter to the Board with this petition stating that it has no more than three owners and that the tax amount at issue does not exceed 515.000. A trust filing a petition may be represented by a trustee,an attorney or an agent Filing Fee: ❑None Petitioner is appearing pro se(self-represented)and has not filed more than two petitions with the Board of Assessment Appeals during this fiscal year(July 1 —June 30). 0533.75 Petitioner is appearing pro se(self-represented)and has filed more than two petitions with the Board of Assessment Appeals during this fiscal year(July 1 —June 30). 0$101.25 Petitioner will be represented by an agent or by an attorney. In the space below, please explain why you disagree with the value assigned to the subject property: Assessor's value does not reflect market. C,p r-201S-a535 Required attachments to this form: IDAssessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial E Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: EA notarized Letter of Authorization if an agent will be representing Petitioner ❑A list of names, last known addresses and telephone numbers of co-owners or parties directly interested in the subject property if applicable. Certificate of Service I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed,faxed or hand delivered to: Weld ElBoard of Equalization O Board of Commissioners County ❑State Property Tax Administrator at the following address: 1150 O St., P.O. Box 758, Greeley, CO 80631 on 9/1/2015 Date I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed,faxed or hand delivered to all co-owners or parties directly interested in the subject property on 9/1/2015 Date I hereby certify that four(4)true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street, Room 315, Denver,CO 80203 on 9/1/2015 Date (One copy may be faxed to the Board but the original and two additional copies must be mailed or hand delivered.) PETITIONER'S MAILING ADDRESS IS REQUIRED EVEN IF PETITIONER IS REPRESENTED BY AN AGENT OR ATTORNEY Signal re of"Agent E or Attorney❑ Signature of Petitioner Jas Letman c/o Consultus Asset Valuation Gary Koenig Printed Name Printed Name 68 Inverness Ln. E. #105 1822 Skyway Dr., Unit N Mailing Address Mailing Address Englewood, CO 80112 Longmont, CO 80504 City,State,Zip Code City,State Zip Code Telephone 303-770-2420 Telephone 303-588-8609 Daytime number E_Mail jletrnan@consultus.biz E-mail. It is the Petitioner's responsibility to notify the BAA of any change of address. Petitioners are strongly encouraged to read the Instructions and Rules of the Board of Assessment Appeals prior to completing this Petition Form. The Instructions and Rules are available on the internet at ..ww.dola.Colorado.gov;baa or may be requested by phone at 303-864-7710. APPOINTMENT OF AGENT /6/:/"> DATE TO WHOM IT MAY CONCERN: AGENT: Consultus Asset Valuation, Inc. 68 Inverness Place East#105 Englewood,CO 80112 Fax: (303}770-2430 Phone: (303)770-2420 Consultus Asset Valuation, Inc. is authorized to represent McDonalds Corp. in property tax valuation matters for the years 2015 through 2016. Please contact Consultus regarding all property tax issues. The properties are indicated below: Y COUNTY 1 SCHEDULE NO. ADDRESS Weld R561 0 86 10665 W.1-25 Frontage Rd. Z' / _5 Z /5- (Signatu ate /4 Printed -6I ,./<-0c Ate Title £ ' Z42 Company Name McDonalds Corp. Phone No. --3C'3 .5- G g6,617 Subscribed and sworn before me this day of V Thr\ . , 201_1. My commission expires :..r-' I ,_-(�i Lc) �. ~. ~ Notary Public KOEN-WE-001 LAURA M OLIVER Notary Public State of Colorado Commission # 19924013616 My Camnl:ssIon Expires Oct 14, 2016 McDonald's Corporation P 0 Box 66351 AMF O'Hare Airport Chicago,IL 60666 Letter of Authority to Act in Matters of Property Taxation TO WHOM IT MAY CONCERN the authority to file retuCorporanisahereby lications,examine y anyd Sharon record and discuss r appeal tax Franchisees, ass assessments to the authority to returns applications, tax values relative to the following appropriate authorities for the purpose of obtaining the property Colorado properties owned,managed or controlled by this company. McDonald's Restaurant @ 10863 2 1--251-25 Frontage 1 ,Freck Rd,Longmont McDonald's Restaurant @ Hwy BY: Id . • t ; TITLE: ,f1.0{�i � � t• 1,1a-K-e er DATE: d of ,2015. Subsccrii arid a sworn to before is 3 y to blic OFFICIAL SEAL JUDITH CARRINO NOTARY PUBLIC-STATE OF ILLINOIS MY COMMISSION EXPIRES•08/24/15 CLERK TO THE BOARD stst:t' N 1861.%` ccsa PHONE ( 970 ) 336 -7215 , EXT 4226 FAX ( 970 ) 352 -0242 x � � WEBSITE : www . co . weld . co . us 1150 0 STREET timip• P . O . BOX 758 U � � --ity GREELEY CO 80632 c o T Y August 5 , 2015 MC DONALDS CORP 0/0 ASPEN FOOD SERVICE 1822 SKYWAY DR UNIT N LONGMONT , CO 80504- 5204 RE : THE BOARD OF EQUALIZATION 2015 , WELD COUNTY , COLORADO ADMINISTRATIVE DENIAL OF PETITIONER ' S APPEAL AND AFFIRMATION OF ASSESSOR ' S VALUE ACCOUNT NO . : R561O186 Dear Petitioner : On July 30 , 2015 , the Board of County Commissioners of Weld County Colorado convened and acting as the Board of Equalization , pursuant to C . R . S . Section 39-8- 101 et seq . , considered your request for an Administrative Denial of your petition for appeal of the Weld County Assessor' s valuation of your property described above , for the year 2015 . The Assessment and valuation is set as follows : ACTUAL VALUE AS ACTUAL VALUE AS DETERMINED BY ASSESSOR SET BY BOARD $2 , 220 , 305. 00 $ 2 , 220 , 305. 00 A denial of a petition , in whole or in part , by the Board of Equalization must be appealed within thirty ( 30 ) days of the date the denial is mailed to you . You must select only one of the following three ( 3 ) options for appeal : 1 . Appeal to Board of Assessment Appeals : You have the right to appeal the County Board of Equalization ' s decision to the Colorado Board of Assessment Appeals . A hearing before that Board will be the last time you may present testimony or exhibits or other evidence , or call witnesses in support of your valuation . If the decision of the Board of Assessment Appeals is further appealed to the Court of Appeals pursuant to C . R . S . Section 39-8- 108 ( 2 ) , only the record of proceedings from your hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate court.. 2015-2535 ASOO91 All appeals to the Board of Assessment Appeals filed after August 10 , 2015 , MUST comply with the following provisions of C . R . S . Section 39 -8 - 107 ( 5 ) : ( 5 ) ( a ) ( I ) On and after August 10 , 2015 , in addition to any other requirements under law, any petitioner appealing either a valuation of rent- producing commercial real property to the board of assessment appeals pursuant to section 39-8- 108 ( 1 ) or a denial of an abatement of taxes pursuant to section 39- 10- 114 shall provide to the county board of equalization or to the board of county commissioners of the county in the case of an abatement , and not to the board of assessment appeals , the following information , if applicable : (A) Actual annual rental income for two full years including the base year for the relevant property tax year; ( B ) Tenant reimbursements for two full years including the base year for the relevant property tax year; ( C ) Itemized expenses for two full years including the base year for the relevant property tax year: and ( D ) Rent roll data , including the name of any tenants , the address , unit, or suite number of the subject • property , lease start and end dates , option terms , base rent, square footage leased , and vacant space for two full years including the base year for the relevant property tax year. ( II ) The petitioner shall provide the information required by subparagraph ( I ) of this paragraph (a ) within ninety days after the appeal has been filed with the board of assessment appeals ( b ) ( I ) The assessor, the county board of equalization , or the board of county commissioners of the county , as applicable , shall , upon request made by the petitioner, provide to a petitioner who has filed an appeal with the board of assessment appeals not more than ninety days after receipt of the petitioner' s request, the following information : (A) All of the underlying data used by the county in calculating the value of the subject property that is being appealed , including the capitalization rate for such property ; and ( B ) The names of any commercially available and copyrighted publications used in calculating the value of the subject property . ( II ) The party providing the information to the petitioner pursuant to subparagraph ( I ) of this paragraph ( b) shall redact all confidential information contained therein . ( c) If a petitioner fails to provide the information required by subparagraph ( I ) of paragraph (a ) of this subsection ( 5 ) by the deadline specified in subparagraph ( II ) of said paragraph ( a ) , the county may move the board of assessment appeals to compel disclosure and to issue appropriate sanctions for noncompliance with such order. The motion may be made directly by the county attorney and shall be accompanied by a certification that the county assessor or the county board of equalization has in good faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action by the board of assessment appeals . If an order compelling disclosure is issued under this paragraph (c) and the petitioner fails to comply with such order, the board of assessment appeals may make such orders in regard to the noncompliance as are just and reasonable under the circumstances , including an order dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer shall cease to accrue as of the date the order compelling disclosure is issued , and the accrual of interest shall resume as of the date the contested information has been provided by the taxpayer . Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board , and must be mailed or delivered within thirty ( 30 ) days of the date the denial by the Board of Equalization is mailed to you . 2015-2535 AS0091 The address and telephone number of the Board of Assessment Appeals are : Board of Assessment Appeals 1313 Sherman Street , Room 315 Denver, Colorado 80203 Telephone Number: 303-866-5880 Fees for Appeal to the Board of Assessment Appeals : A taxpayer representing himself is not charged for the first two ( 2 ) appeals to the Board of Assessment Appeals . A taxpayer represented by an attorney or agent must pay a fee of $ 101 . 25 per appeal . OR 2 . Appeal to District Court : You have the right to appeal the decision of the Board of Equalization to the District Court of the /county wherein your property is located : in this case that is Weld County District Court . A hearing before The District Court will be the last time you may present testimony or exhibits or other evidence , or call witnesses in support of your valuation . If the decision of the District Court is further appealed to the Court of Appeals pursuant to C . R . S . Section 39-8- 108 ( 1 ) , the rules of Colorado appellate review and C . R . S . Section 24-4- 106 ( 9 ) , govern the process . OR 3 . Binding Arbitration : You have the right to submit your case to binding arbitration . If you choose this option , the arbitrator' s decision is final and you have no further right to appeal your current valuation . C . R . S . Section 39-8- 108 . 5 governs this process . The arbitration process involves the following : a . Select an Arbitrator : You must notify the Board of Equalization that you will pursue arbitration . You and the Board of Equalization will select an arbitrator from the official list of qualified people . If you cannot agree on an arbitrator, the District Court of the county in which the property is located ( i . e . , Weld ) will select the arbitrator. b . Arbitration Hearing Procedure : Arbitration hearings are held within sixty ( 60 ) days from the date the arbitrator is selected , and are set by the arbitrator . Both you and the Board of Equalization are entitled to participate in the hearing . The hearing is informal . The arbitrator has the authority to issue subpoenas for witnesses , books , records documents and other evidence pertaining to the value of the property . The arbitrator also has the authority to administer oaths , and determine all questions of law and fact presented to him . The arbitration hearing may be confidential and closed to the public if you and the Board of Equalization agree . The arbitrator' s decision must be delivered personally or by registered mail within ten ( 10) days of the arbitration hearing . c . Fees and Expenses : The arbitrator' s fees and expenses are agreed upon by you and the Board of Equalization . In the case of residential real property , the fess may not exceed $ 150 . 00 per case . For cases other than residential real property , the arbitrator' s total fees and expenses are agreed to by you and Board of Equalization , but are paid by the parties as ordered by the arbitrator. 2015-2535 AS0091 If you have questions concerning the above information , please call me at ( 970) 336- 7215 , Ext . 4226 . Very truly yours , ...44frAtiti tato ;oe. Esther E . Gesick , Clerk to the Board Weld County Board of County Commissioners Cc : Christopher Woodruff, Weld County Assessor CONSULTUS ASSET VALUATION INC 68 INVERNESS LANE EAST SUITE 205 ENGLEWOOD , CO 80112 2015-2535 AS0091 Esther Gesick From: Courtney Anaya Sent: Monday,July 27,2015 8:10 AM To: Esther Gesick;Rafaela Martinez Subject: FW:R5610186&R1918302 L Two Admin Denials.. Courtney Anaya m c 17m 0,3&p Analyst Weld County Assessor's Office (970)353-3845 ext.3670 canaya@weldgov.com Confidentiality Notice:This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged,confidential or otherwise protected from disclosure.If you have received this communication in error,please immediately notify sender by return e-mail and destroy the communication.Any disclosure,copying,distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. From:Wade Melies Sent:Monday,July 27,2015 7:08 AM To:Courtney Anaya Subject:FW:R5610186&R1918302 Two more From:jletman(alomail.com[mailto:jletmanf cimail.com]On Behalf Of Jason Letman Sent:Friday,July 24,2015 2:30 PM To:Wade Melies Subject:Re:R5610186&R1918302 Wade, This is to confirm that I'd like to have an administrative denial on these two properties. Have a good weekend. Thanks, Jason On Thu,Jul 23,2015 at 6:59 AM,Wade Melies<wmelies(@,co.weld.co.us>wrote: • Jason Thanks for the call and your help.Please respond to this email requesting that you wish to have an administrative denial on the two Mc Donald account you have appeals for. I just need something to put in the record. �f--, �G �2 _ 7, 2015-2535 /4500q/ Thanks Wade Wade J. Melies Commercial Appraiser Weld County Assessor's Office 970-353-3845 ext 3672 wmelies@co.weld.co.us or ".w z ..• r „sir?, Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. Jason Letman President Consultus Asset Valuation 68 Inverness Ln E #105 Englewood, CO 80112 303-770-2420 x 101 2 CLERK TO THE BOARD 1861 / `' PHONE (970) 336-7215, EXT 4226 FAX (970) 352-0242 TECITWEBSITE: www.co.weld.co.us 1150 O STREET P.O. BOX 758 GREELEY CO 80632 UNTY July 22, 2015 MC DONALDS CORP O/O ASPEN FOOD SERVICE 1822 SKYWAY DR UNIT N LONGMONT, CO 805045204 Account No.: R5610186 Dear Petitioner(s): The Weld County Board of Equalization has set a date of July 30, 2015, at or about the hour of 2:00 PM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Administration Building, Assembly Room, 1150 O Street, Greeley, Colorado. You have a right to attend this hearing and present evidence in support of your petition. The Weld County Assessor or his designee will be present. The Board will make its decision on the basis of the record made at the aforementioned hearing, as well as your petition, so it would be in your interest to have a representative present. If you plan to be represented by an agent or an attorney at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an authorization for the agent or attorney to represent you. If you do not choose to attend this hearing, a decision will still be made by the Board by the close of business on August 5, 2015, and mailed to you on or before August 12, 2015. Because of the volume of cases before the Board of Equalization, most cases shall be limited to 10 minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide evidence to support your position. This may include evidence that similar homes in your area are valued less than yours or you are being assessed on improvements you do not have. Please note: The fact that your valuation has increased cannot be your sole basis of appeal. Without documented evidence as indicated above, the Board will have no choice but to deny your appeal. If you wish to obtain the data supporting the Assessor's valuation of your property, please submit a written request directly to the Assessor's Office by fax (970) 304-6433, or if you have questions, call (970) 353-3845. Upon receipt of your written request, the Assessor will notify you of the estimated cost of providing such information. Payment must be made prior to the Assessor providing such information, at which time the Assessor will make the data available within three (3) working days, subject to any confidentiality requirements. AS0091 MC DONALDS CORP - R5610186 Page 2 Please advise me if you decide not to keep your appointment as scheduled. If you need any additional information, please call me at your convenience. Very truly yours, BOARD OF EQUALIZATION ddrXiAl Esther E. Gesick Clerk to the Board Weld County Board of County Commissioners cc: Christopher Woodruff, Assessor CONSULTUS ASSET VALUATION INC 68 INVERNESS LANE EAST SUITE 205 ENGLEWOOD, CO 80112 AS0091 NOTICE OF DETERMINATION RECEIVED Christopher M. Woodruff JUL 1 6 2015 Date of Notice: 6/30/2015 Weld County Assessor Telephone: (970) 353-3845 1400 N 17th Ave WELD COUNTY Fax: (970) 304-6433 Greeley, CO 80631 COMMISSIONERS Office Hours: 8:00AM—5:00PM ACCOUNT NO. TAX YEAR TAX AREA LEGAL DESCRIPTION/PHYSICAL LOCATION R5610186 2015 2341 SC-2 L2 STAR CENTER MINOR SUB EXC 2 PAR CELS DEEDED TO HWY DEPT CC MC DONALDS CORP C/O ASPEN FOOD SERVICE 10863 W1-25 FRONTAGE RD 1822 SKYWAY DR UNIT N WELD,CO 000000000 LONGMONT,CO 80504-5204 cc a O re a. ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ACTUAL VALUE PRIOR TO ACTUAL VALUE AFTER REVIEW REVIEW COMMERCIAL 2,220,305 2,220,305 TOTAL $2,220,305 $2,220,305 The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest. The Assessor's determination of value after review is based on the following: CM05- The law requires that data from Jan 2013 to June 2014 be used to establish current values. We have considered all three approaches to value and we have denied your appeal based upon this data. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. Agent(If Applicable): CONSULTUS ASSET VALUATION INC 68 INVERNESS LANE EAST SUITE 205 ENGLEWOOD, CO 80112 6000-0200 C ak, 76 7 19-5 0c11 r � APPEAL PROCEDURES County Board of Equalization Hearings will be held from July 29 through August 5 at 1150 O Street. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 10, § 39-2-125(1)(e), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and www.dola.colorado.clov/baa telephone number. Binding Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization. If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, § 39-1-120(3), C.R.S. PETITION TO COUNTY BOARD OF EQUALIZATION What is your estimate of the property's value as of June 30, 2014? (Your opinion of value in terms of a specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.) Assessor's value does not reflect ✓aiue or your reason for requesting a review? (Please attach market. Owner's estimate of Value: apporting documentation, i.e., comparable sales, rent roll, original $1,853,000 KOEN-WE-001 ATTESTATION I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein and on any attachments hereto are true and complete. lephone Number Date Jason Letman 7/13/2015 303-770-2420 jletman@consultus.biz ' Attach letter of authorization signed by property owner. 15-DPT-AR PR 207-08/13 R5610186 8431014 C O N S U LT U S Appraisers & Counselors 68 Inverness Lane East#105 ASSET VALUATION, INC. Englewood, CO 80112 phone 303-770-2420 fax 303-770-2430 Maximizing Your Resources www.consultus.biz July 13, 2015 RECEIVED Weld County BOE JUL 1 6 2015 1150 O St. WELD COUNTY P.O. Box 758 COMMISSIONERS Greeley, CO 80631 RE: 2015 Appeals - Please do not schedule us for a hearing on July 20 or 23rd. Call me to confirm the time ASAP. Enclosed please find our 2015 appeals dated July 13, 2015 for the following schedule numbers. FILE NAME Address Schedule Nos Secondary Sch# KOEN-WE-001 10863 W. 1-25 Frontage Rd. R5610186 KOEN-WE-002 Hwy 52 & 1-25 R1918302 Please date stamp, sign and return the colored copy of this letter to confirm receipt of the Appeals. Sincerely, ?I:4E- Jason Letman Consultus Asset Valuation Certified Mail Number 7006 2760 0004 1130 0166 CONSULTUS ASSET VALUATION‘1( j\ w ^ APPOINTMENT OF AGENT /6,/,;( DATE TO WHOM IT MAY CONCERN: AGENT: Consultus Asset Valuation, Inc. 68 Inverness Place East#105 Englewood,CO 80112 Fax: (303)770-2430 Phone: (303)770-2420 Consultus Asset Valuation, Inc. is authorized to represent McDonalds Corp. in property tax valuation matters for the years 2015 through 2016. Please contact Consultus regarding all property tax issues. The properties are indicated below: COUNTY SCHEDULE NO. ADDRESS Weld R5610186 1065.3 W.1-25 Frontage Rd. 1 /`> (Signatu ate Printed f ? v Title Company Name McDonalds.Carp_ Phone No. `-3 U s0G g66)7 Subscribed and sworn before me this Lca day of C c , , 2O1a_. My commission expires I t�v Notary Public KOEN-WE-001 LAURA N!OLIVER Notary Pub1iC State of C0I4rad0 Commission 19g24013616 My Carnnussion Expires Oct 14, 2015 McDonald's Corporation P 0 Box 66351 AN/IF O'Hare Airport Chicago, IL 60666 Letter of Authority to Act in Matters of Property Taxation . i TO WHOM IT MAY CONCERN the McDonald's Corporation hereby authorizes Gary and Sharon Koenig, d ig,asdiscu Ms or tipped tax ra chisee,ts to the authority to file returns and applications,examine any ny records tax values relative to the following.appropriate authorities for the purpose of obtaining the property Colorado properties owned,managed or controlled by this company. McDonald's Restaurant @ 10863 W.1-25 Frontage Rd.,Longmont McDonald's Restaurant @ Hwy 52&1-25,Frederick BY: A 1 4/ i} :i'� t Oyu _ L TITLE: ' f-'r}1 t /4,4, I'lGtiv_66er- r ` f1- DATE: "i1 v�'i Cyr dayof _ 2015. Subscri and sworn to bef/e�3is } `I 3(;( ' blic OFFICIAL SEAL JUDITH CARRINO NOTARY PUBLIC•STATE OF ILLINOIS MY COLMSSIONEXBRES08J24fi5 i '1 • • LCD CO c r CO • _/A Jr O Up c Om ce COO Li p :Z.':: O CL a N� J 0-N LL -D maimmunimm.. ..D rl O O m a a �•.. o in O O CD minLJJ m '. �� m O t" fU . CO CO ity ..O = *' N U �� C:1 O X > td o U O m v N 'a O v W cu '^ O v c--I r-I a O V V Z D 2 O ii- 2 a O W , -- - V a Hello